N.J. Admin. Code § 18:28-2.7

Current through Register Vol. 56, No. 21, November 4, 2024

Section 18:28-2.7 - Ineligible service organizations and individuals

(a) The following organizations and individuals are not part of the Armed Forces of the United States:

1. American Red Cross;

2. New Jersey State Guard;

3. New Jersey State Militia;

4. Salvation Army;

5. Women's Army Auxiliary Corps (Prior to July 1, 1943);

6. YMHA, YMCA, and YWCA;

7. Civilian employees of the United States and civilians serving as part of civilian defense units, such as Air Raid Precautions, Auxiliary Police, Auxiliary Fire Service, and Coast Guard Reserves; and

8. Members of Allied Forces, such as the Canadian and Polish Armies are not eligible for the exemption.

(b) Ineligible service. Active duty is defined in N.J.S.A. 38A:1-1(i) as full-time duty in active military services of the United States. Active duty for training or field training as a member of a reserve component of the Armed Forces of the United States during the pendency of a conflict does not constitute active duty or active service in time of war for the purpose of qualifying for the veteran's tax exemption.

N.J. Admin. Code § 18:28-2.7

Adopted by 50 N.J.R. 1501(a), effective 7/2/2018